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My client was a first time buyer in 2010 and bought 25% of a housing association flat (paying rent on the other 75%). She has subsequently bought other residential properties outright. She now wishes to buy the other 75% of the 2010 flat (final staircasing) but is concerned that she will be surcharged SDLT on the transaction because of the other properties.

How can I advise her? She is also now non-uk resident for tax purposes. Does this make any difference?

Question:
Per the HMRC manual you linked to,
a condition of the transaction - 'only or main residence for the whole of the 3 year period' can be met, but leads me to ask whether someone can have an 'only or main residence' in the UK if they are resident abroad for UK tax purposes?

From what I've read, HMRC looks at actuality rather than election and if the owner (or part owner in this case) has been out of the country - all but for a few days each year - can they have a UK main or only residence? Is everyone entitled to one 'main residence' property?